Like every other business in the UK, SME recruitment agencies must navigate the tax requirements applicable to their sector and business model. However, recognising...
Changes have taken effect from 6 April 2023 in respect of rules regarding both enterprise management incentives (EMI) share options and company share option plan (CSOP) options. These are simplifications, recognising the value of these important tax effective employee incentive tools and making it easier for companies to implement such share plans.